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Forbes contributors publish independent expert analyses and insights. Carrie Brandon Elliot analyzes international tax issues. Routine activity theory explains tax evasion by looking at it as the convergence of motivated taxpayers, attractive tax savings ...
The principles behind the passive-activity loss limitations rules under Code Sec. 469 and the net investment income Medicare tax under Code Sec. 1411 are similar -- limit business losses from passive activities or raise the tax on passive-type income a bit ...